Brevon Edge v. Commissioner of IRS

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 1044-13SL Copies to all parties and the district court/agency. [999284421].. [13-2030]

Appeal: 13-2030

Doc: 13

Filed: 01/27/2014

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UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 13-2030

BREVON SU-MIL EDGE,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.

Appeal from the United States Tax Court.

Submitted:

January 16, 2014

(1044-13SL)

Decided:

January 27, 2014

Before SHEDD, KEENAN, and THACKER, Circuit Judges.

Dismissed by unpublished per curiam opinion.

Brevon Su-Mil Edge, Appellant Pro Se.
Michael J. Haungs,
Supervisory
Attorney,
Gilbert
Steven
Rothenberg,
Deputy
Assistant Attorney General, Robert Joel Branman, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 13-2030

Doc: 13

Filed: 01/27/2014

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PER CURIAM:
Brevon Su-Mil Edge appeals from the tax court’s order
dismissing

her

tax

court

petition

for

lack

of

jurisdiction.

Edge elected to have her case heard as a “small tax case” under
26 U.S.C. § 7463 (2012), which provides that decisions in these
cases “shall not be reviewed in any other court and shall not be
treated

as

§ 7463(b).

a

precedent

for

any

In accordance with

other

case.”

26

U.S.C.

this provision, we dismiss the

appeal for lack of jurisdiction.

We dispense with oral argument

because the facts and legal contentions are adequately presented
in the materials before this court and argument would not aid
the decisional process.

DISMISSED

2